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The determination of cost of goods sold aims to determine the price of product sales by a company. Calculation of basic price in a company to reduce the number of losses in the company. Because often the company suffered losses due to the large cost of production does not match the product selling price. The background of this study is how the calculation of cost of goods sold on manufacturing companies and how to determine the method of selling prices of products in manufacturing companies. In collecting this research data using descriptive research with quantitative qualitative data analysis techniques. Data collection method used is method of documentation and interview method. The data collected in the form of production data, sales, raw materials and others. The method used in determining cost of goods sold is using the approach of calculation method of full costing and method of variable costing.The calculation of cost of goods sold is a method of determining the price of products that charge elements of different production costs between the method of full costing with variable costing. In 2013 - 2015 UD. Eternal Blessing using Full Costing method in getting the results of 2013 amounted to Rp. 280.573.00. Year 2014 of Rp. 236.789.00. Year 2015 of Rp. 350.931,00. Meanwhile, when using Variable Costing method in getting the results in 2013 of Rp. 233701.00. Year 2014 of Rp. 209.398.00. Year 2015 of Rp. 323.299,00. Thus in knowing that between using method of full costing with variable costing happened difference. This difference is because the full costing method imposes all production costs, whereas the variable costing method does not impose fixed overhead costs. Fixed overhead costs exclude production costs. From this research it can be concluded that UD. Kedungpring Lamongan Eternal Blessings experience ups and downs of total profits per year and this study proves that cost of goods sold should pay attention to cost issues affecting the sale price.

Main Objective: The objective of this research is to complete the exciting and fictive effects of each color and lighting type when practiced in 3D animation setting. In addition, this research also proposes several lighting design recommendations in 3D animation. Background problem: The main sense for the advance of animated films is cinematic lighting effects. Various techniques and approaches have been planned to create lighting effects, but how these effects affect the viewer’s sentimental sense and especially the storytelling practice is not understood. Novelty: The results of the emotional effects of lighting styles show that these effects are not shown in an imposing aspect, which means, not all lighting style affects the feelings on each scale. In this study, several differences were found in several color scales with different cinematic meanings. Research Method: The research method used is quantitative and subjective data analysis adopting a qualitative grounded theory coding with several animated video scenes developed with various colors and low and high-key statistical lighting designs to analyze and measure the effects of different lighting designs. Finding/Result: The finding of this study indicate that cinematic lighting influences the emotional impact of scenes and stories in plan. Conclusion: This study also confirms the current lighting approach, according to the result of this study, it brings guidance on how certain lighting and color techniques can be adopted to influence the audience in 3D animation about feelings and story perception Keywords: Cinematic Lighting, 3D animation, Emotional Storytelling

The purpose of this study is to determine the protection of consumers who use cosmetics that are not registered with the BPOM, the legal consequences for cosmetic business actors who do not register their product distribution permits with BPOM and the solution. The research method used was normative juridical, with a descriptive analytical research specification. Obtaining data using secondary data through library research and interview techniques as a complement to secondary data which is then analyzed using descriptive qualitative methods. From the research results, it is concluded that the legal consequences for cosmetic business actors who do not register their product distribution permits with BPOM are administrative sanctions and criminal sanctions in accordance with Articles 45, articles 60 and 62 of the Consumer Protection Law Number 8 of 1999, Article 47 Paragraph (2) Regulation of the Food and Drug Supervisory Agency Number 12 of 2020, Article 20 of Minister of Health Regulation Number 1175 / Menkes / Per / XII / 2010 concerning Cosmetic Notifications, Articles 98, 106, 196 and 197, UUN Number 36 of 2009 concerning Health. The solution to this problem is that before distributing the cosmetic products it produces, business actors are required to register their products with BPOM in advance, so that there are no complaints, lawsuits and even criminal sanctions.           Keywords: Consumer Protection, Cosmetics, Distribution license, BPOM

Over time, the Riau Kepualaun Provincial Tax Management Office which lives in Batam City underwent a name change to become a Regional Tax and Retribution Management Agency for the Riau Islands Province (BP2RD). This study aims to design a dashboard that can assist Eschelon officials in monitoring the performance of the State Civil Apparatus (ASN) at the Regional Tax and Retribution Management Agency of the Riau Islands Province. Because there is no system that displays information related to the work done and completed by an ASN, a dashboard design is needed. Data on the dashboard system is obtained from ASN performance data consisting of activity grouping data, activity weights, monthly targets in one year, and distribution of incentives and employee income benefits based on the achievement of target weights. The modeling system used is the Unified Modeling Language (UML), with the use case, activity, sequence and class diagram stages. While the development of this research system uses the Macro Process method in Object Oriented Analysis Design (OOAD) with the stages of Requirements, Analysis and Design, Implementation and Testing. The dashboard is designed based on a website, using the PHP programming language and using MySQL as the database. Qualitative research techniques, by collecting data and information descriptively. The results of this study display a dashboard in the form of text consisting of the number of employees, targets, target achievement, target percentage, target employee income allowances, and employee income allowances obtained, as well as a dashboard in the form of a pie chart and bar chart for target and achievement percentages respectively. target, it is hoped that this dashboard can assist Eschelon Officials in assessing and monitoring the performance of the State civil apparatus.

A house for every human being is the main and most important need compared to others needs in general. A financial institution is an institution engaged in the financial sector where its customers are people from various walks of life with various behaviors. Lending is a business activity that carries a high risk and affects the business continuity of a banking company. The problem that is often faced in providing home loans is determining the decision to extend credit to prospective customers, while another problem is that not all home loan payments by customers can run well or commonly known as bad credit. One of the causes of bad credit is an assessment error in making credit decisions. Data mining is a process used to analyze cases in order to find the best performance of an algorithm being tested. One way to get information or patterns from a large data set is to use techniques in data mining. There are many classification methods that can be used to produce precise accuracy values. In this study, two classification algotihm methods are used in classifying the home crediting dataset, namely the C4.5 decision tree algorithm and the Naïve Bayes algorithm. The comparison of the two algorithms produces an accuracy value fo the Naïve Bayes algorithm of 36.36% and the Decision Tree C4.5 algorithm has an accuracy rate of 59.54%.

The mindset as a Job Seeker and not as a Job Creature after completing college is a problem that must be solved by all parties, both the government, educational institutions, the business world, and the community. One of them is planning a business as an individual business career choice in the future after graduating from college. This study aims to map the intentions of students majoring in Islamic Economics at STAI Denpasar in entrepreneurship so that its development can be accepted in society. The population in this study were STAI Denpasar students. The research was conducted using qualitative techniques, with the purposive sampling method as a sampling method. The results of the research are STAI Denpasar students have negative intentions in starting a business. Negative means that there are still many students who think that it is very difficult to open their own business. To become successful entrepreneurs, intentions must also be supported by concrete actions, the real actions they take are sure to start a business, learn from entrepreneurs who have been successful and dare to start a business with existing limitations.

Old age is a final stage in the span of human life. Health problems that are often found in the elderly, one of which is psychological disorders, namely anxiety, depression, readiness. These psychological disorders usually cause the emergence of sleep disorders, namely insomnia. Insomnia has an impact on physical effects, namely fatigue and muscle pain. The combination of progressive relaxation techniques and keroncong music is a non-pharmacological therapy given to clients by tensing certain muscles and then relaxing chili sauce accompanied by keroncong music. The purpose of this study was to determine the effect of a combination of progressive relaxation therapy and keroncong music on insomnia in the elderly at the Setya Manunggal III Posyandu, Semarang Regency. This type of research is a quasi-experimental approach with a one group pre-post-test design without control approach. The population of the study was the active elderly who were registered at the Setya Manunggal III Posyandu Lansia as many as 33 elderly. The research sample was determined by purposive sampling by taking into account certain criteria, namely: 1) the elderly who were registered at the Setyamanunggal III Posyandu, 2) aged 60-74 years. 3) Does not experience limitations or paralysis of limbs 4) Likes keroncong music. The exclusion criteria set included: 1) Elderly people with dementia 2) Elderly people who received medication to help sleep/anti-depressants/sedatives 3) Elderly people with total hearing loss. Insomnia measuring instrument using the KSBPJ Questionnaire. The results showed that there was an effect of Combination of Progressive Relaxation Therapy and Keroncong Music on insomnia in the elderly with a t value of 16,142 > t table.

The transformation of objects in computer graphics is very closely related to the factor of scale and rotation. Both are often a challenge in the introduction of objects through numerical features in digital images. Feature processing techniques that can overcome these problems such as Distance - Angle signature that is invariant to the scale and rotation factor. From the results of experiments conducted on 5 types of geometric shape images which amounted to 15 data with scale and rotation factors obtained the results that the Angle Signature can be applied well on all data. Inequality in the signature plot images obtained is due to the lighting conditions and background objects that are not uniform, which occurs in the image of a circle for all three types.

Classification is one of the most widely used techniques in machine learning. Text classification is the process of classifying data according to pre-determined groups or classes. Where in most cases, text classification uses labeled training data to obtain the rules used to classify test data into predefined groups. In this study, it is proposed to use CountVectorizer for Indonesian text classification which will be compared with TF-IDF Term Weighting and its three feature levels, namely Character Level, Word Level and N-gram Level as feature extraction which is implemented together with Naive Bayes classification and the BPPPTIndToEngCorpusHalfM dataset. To compare the classification performance, this study uses 10-Fold Cross Validation and Split Data using a ratio of 90:10, while to evaluate the accuracy of the authors using the F1-Score and AUC with the hope that this study will get good accuracy results so that it can be used as a reference to be developed using another method. The F1-Score accuracy obtained in this study was 0.93 and the AUC score was 0.95.

This study aims to analyze the financial performance of the Salatiga Current Group Expedition, this study uses a descriptive qualitative approach. The research data are in the form of financial reports of the Current Expedition Group from 2014 to 2018. The research was conducted at the Current Expedition Group for 3 months which took place during August to October 2019. The purpose of this study was to look at the company's financial performance of the Current Expedition Group, reviewed in terms of liquidity, solvency and profitability by using descriptive research methods and data collection techniques in the form of documentation / literature in the form of secondary data, namely the annual report of the Current Expedition Group. 

This study aims to apply Lean Manufacturing to Reduce Waste in the Production Process (Pole Posh) of Guardrail Products. The object of research is the result of the production of posh pole PT. XXX. The approach used in this research is descriptive qualitative approach. Descriptive qualitative research is meant about understanding phenomena that occur in the object of research. The snowball sampling method which is a sampling technique based on interviews or correspondence by asking for information from the first sample to get the next sample until research needs are met, in this study the snowball sampling method is used to select the correspondence at PT. XXX to find out the type of waste that occurs during production process in order to conduct further analysis in this study. Data collection techniques with primary data and secondary data, while data collection techniques with secondary data, observation and interviews. Data analysis technique used Value Stream Mapping

Breastfeeding is an activity that can bring happiness to mothers. Breastfeeding benefits by helping the mother from the delivery process, making the uterus contract quickly and prevent bleeding. Postpartum often have problems in the process of breastfeeding, especially mothers with caesarean section. Post SC delay in breastfeeding is caused by a lack of knowledge about how to breastfeed because the mother does not have adequate knowledge, the mother does not understand how to breastfeed properly, the benefits of breastfeeding and also the impact if the mother does not breastfeed her baby. One of the efforts to increase knowledge about breastfeeding is by providing health education. Giving information to post partum SC is very important in the success of mothers in providing exclusive breastfeeding. The purpose of knowing the effect of health education on breastfeeding techniques is correct in post partum SC. The research design will be conducted using pre-experimental (One group pre-posttest design) and sample selection using purposive sampling. The results of the influence of health education on breastfeeding techniques to increase knowledge of postpartum SC mothers with a p value of 0.001